Thanyalak Promthong, Titaporn Sincharoonsak
ABSTRACT
The rapid evolution of information technology has significantly impacted financial reporting systems and the operational performance of retail businesses. This research aims to objectives: (1) to investigate the impact of accounting information technology competencies on financial reporting quality, (2) to examine the effect of professional ethics of accountants on financial reporting quality, (3) to assess the influence of risk management practices on financial reporting quality, and (4) to evaluate the effect of financial reporting quality on operational performance. This research adopts a quantitative approach by collecting data through structured questionnaires distributed to a sample of 357 companies. The content validity of the questionnaire was verified by three academic experts, and the reliability was tested using Cronbach’s Alpha, which yielded a coefficient higher than 0.80, indicating high internal consistency. Data analysis employed descriptive statistics, inferential statistics, and multiple regression analysis. In addition, the study utilized correlation analysis and path analysis to explore both direct and indirect causal relationships among the variables affecting retail business performance. The results reveal that accounting information technology competencies, professional ethics, and risk management practices have a statistically significant impact on financial reporting quality. Furthermore, financial reporting quality significantly influences operational performance in retail businesses. These findings highlight the importance of enhancing accounting professionals’ technological competencies, ethical standards, and risk management capabilities to improve financial reporting quality, thereby supporting effective decision-making and promoting sustainable organizational performance in the context of dynamic and technology-driven environments.
